REGISTERED NUMBER: 02844668 (England and Wales)

Unaudited Financial Statements

for the Period 1 March 2024 to 30 June 2025

for

Summerfield Commercials Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T J Poole

REGISTERED OFFICE:

Worcester Road

Summerfield

Kidderminster

Worcestershire

DY11 7RE

REGISTERED NUMBER:

02844668 (England and Wales)

ACCOUNTANTS:

Francis & Co

Second Floor

123 Promenade

Cheltenham

Gloucestershire

GL50 1NW

FIXED ASSETS

Tangible assets

4

300,000

300,230

CURRENT ASSETS

Stocks

-

149,670

Debtors

5

83,700

3,297

Cash at bank

58,035

60,808

141,735

213,775

CREDITORS

Amounts falling due within one year

6

3,995

2,585

NET CURRENT ASSETS

137,740

211,190

TOTAL ASSETS LESS CURRENT LIABILITIES

437,740

511,420

CREDITORS

Amounts falling due after more than one year

7

115,498

115,498

NET ASSETS

322,242

395,922

CAPITAL AND RESERVES

Called up share capital

8

2

2

Revaluation reserve

202,446

202,446

Retained earnings

119,794

193,474

SHAREHOLDERS' FUNDS

322,242

395,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2025 and were signed by:

Mr T J Poole - Director

1.	STATUTORY INFORMATION

Summerfield Commercials Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2024

and 30 June 2025

300,000

51,031

351,031

DEPRECIATION

At 1 March 2024

-

50,801

50,801

Charge for period

-

230

230

At 30 June 2025

-

51,031

51,031

NET BOOK VALUE

At 30 June 2025

300,000

-

300,000

At 29 February 2024

300,000

230

300,230

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

29.2.24

£

£

Trade debtors

33,700

2,760

Other debtors

50,000

537

83,700

3,297

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

29.2.24

£

£

Trade creditors

-

1,484

Taxation and social security

3,995

430

Other creditors

-

671

3,995

2,585

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

29.2.24

£

£

Other creditors

115,498

115,498

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

29.2.24

value:

£

£

2

Ordinary

£1

2

2

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Linkchoice Ltd.